Following a standard in the Colombian accounting culture
DOI:
https://doi.org/10.18041/1900-0642/criteriolibre.2019v18n31.6137Keywords:
effectiveness, legality, standard, validityAbstract
This study describes the reasons and intentions that accountants in Colombia claim to have when they act following rules in their professional practice. The same way, if describing the sources of validity that they grant to such norms. The tension between fact and validity (Habermas, 1998), based on accounting regulations, allows to understand the reception of accounting, financial and insurance regulations in Colombia by the accounting community. The characterization of Gray (1988) of the accounting systems like the Colombian on the side of the statutory control, the uniformity, the conservatism and the secrecy, has been understand uncritically and almost as a fact. Recent dynamics in international standardization have led to a rethinking of these characteristics. The application of an empirical instrument to demonstrate the motives of action guided by norms in the Colombian subculture to a significant sample of accountants and the interpretation of the data thus obtained shows empirically that the intentions, the reasons for the action and the source of validity accounting regulations in Colombia are more inclined towards effectiveness in achieving objectives.
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